180ACommissioner may write off benefit component of child support debt if receiving carer was UCB beneficiary and recovery would cause serious hardship or be inefficient use of Commissioner's resources

1. The Commissioner may write off some or all of the benefit component of an amount of child support that is payable by the liable person to the Crown under this Act, and that is unpaid and in arrear, if—

2. the amount of child support was payable in respect of a period during which the receiving carer was a UCB beneficiary); and
3. the Commissioner is satisfied that recovery of that part or, as the case requires, all, of the benefit component of the amount of child support would do either or both of the following:
   1. place the liable person in serious hardship (as defined in section 135G(3)):
   2. involve an inefficient use of the Commissioner's resources.

4. The benefit component of an amount of child support, in subsection (1), means the proportion of that amount that is deductible under section 142 or 143 in respect of unsupported child’s benefit (or any lesser amount that would be deductible in lieu of that proportion under those sections).